ESG (Environmental, Social, and Governance) Audit

Internal Audit

Overview

This instructor-led course will provide business professionals with a historical background on how these Environmental, Social, and Governance (ESG) factors evolved and how they play an important part in a company’s current financial reporting and corporate disclosures. We will look at the current landscape of recommended ESG reporting standards outlined by various organizations and how you can leverage them to create your own set of policies and controls for ESC reporting and disclosures. Finally, we will also look at ESG from an investor’s and consumer’s perspective and give an overview of how companies are positioning their ESG reporting in alignment with their investments, interests, and values.

Why you should take this course.

For users with an introductory knowledge of this topic, and are searching for additional information and its application.

Here are the topics we'll cover.

  1. The Evolution of ESG

    • Overview and Historical Background
    • Current Outlook and Importance

  2. What is ESG?

    • Key Factors: Environmental
    • Key Factors: Social
    • Key Factors: Governance
    • Case Studies
    • Current Standards: National
    • Current Standards: International
    • Developing Standards
    • Frameworks and Current Challenges

  3. ESG Considerations

    • Third-Party-Generated Research and Ratings
    • Company Culture and impact on ESG
    • Company Resources and Impact on ESG
    • ESG Risk Appetite, Tolerance, and Acceptance

  4. Financial Reporting Requirements

    • ESG and Financial Reporting
    • How is ESG Measured?
    • On the Horizon

  5. Audit Reporting Requirements

    • ESG and Audit Reporting
    • How is ESG Measured?
    • On the Horizon

  6. How to Evaluate Corporate Performance

    • How Does ESG Affect My Company?
    • Best Practices and Considerations

  7. Investor and Consumer Perspectives

    • Investments, Interests, and Values
    • Best Practices and Considerations

Learning Style

Instructor Led

Level

Intermediate

Who this course is for

All business professionals interested in learning the key ESG factors and how they can be integrated into a company’s internal audit and financial reporting processes.

NASBA Certified CPE

8 credits

Field of Study

Auditing

Length of course

8h

Prerequisites

Fundamentals of Internal Auditing
or equivalent experience

Advanced Preparation

None
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Here are the learning objectives we'll cover

  • Explain what ESG is and describe the historical background of how ESG originated.
  • Identify and describe the three factors of ESG.
  • Describe the current ESG reporting standards and how they can apply to your organization.
  • Assess how to evaluate good corporate ESG performance.
  • Describe ESG factors from an investor's and consumer's perspective.

Attendance policy for on-site and online instructor-led training

Students are expected to arrive on time for classes with the proper materials and attitude. An overall attendance rate of 100% is expected to fully absorb the materials and to complete labs. If you have an expected absence, please email support@acilearning.com or your instructor ahead of time. The number of CPEs awarded will be equivalent to the number of hours attended.

ACI Learning is registered with NASBA

ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/